Congress Should Sprinkle Some SALT on the Federal Courts

Overview


Arthur R. Rosen, partner in the state and local tax practice at McDermott, wrote a bylined article in conjunction with Hayes R. Holderness, assistant professor at the University of Richmond School of Law, for the latest edition of Tax Note’s The Art of SALT.

In this edition the authors examine whether Congress should establish stronger federal checks on state tax actions by opening the federal courts to interstate taxpayers.